House committee substitute rewrites the 1st ed. entirely and makes conforming changes to the bill title. 

Amends GS 105-236(b) to require that a civil violation of a tax law is considered to have been committed in the office of the Secretary of Revenue in Raleigh while a criminal violation of a tax law is considered to have been committed in the county where the charged offense occurred with the District Attorney having sole jurisdiction to prosecute unless the District Attorney requests the Attorney General to prosecute.  Effective December 1, 2018, and applies to offenses committed on or after that date.

Amends GS 105-275 to conform property tax treatment of leasehold interests in exempt property to that of other types of intangible personal property by repealing language in subsection (31) relating to an exempt leasehold interest and repealing subsection (31e) entirely.  Effective for tax years beginning on or after July 1, 2018.

Amends GS 15-1 to change the trigger event for the two-year statute of limitations for misdemeanors from when the offense is presented or found by a grand jury to when the defendant is charged. Effective December 1, 2018, and applies to offenses committed on or after that date.

Amends GS 8C-1, Rule 702(a1), to provide that a person may give expert testimony solely on the issue of impairment when (1) the person testifying to the results of an HGN test administered an HGN test in accordance with the person’s HGN training or (2) the person testifying to impairment holds a current certification as a Drug Recognition Expert issued by the Department of Health and Human Services.  Effective when the act becomes law.